The Effect of Accounting Students' Perception of Ethical Sensitivity & Institutional Ethical Climate On Accounting Students' Ethical Judgment

MUHAMMAD FAISAL, Amanda Acintya, S.E., M.Sc.

2020 | Skripsi | S1 AKUNTANSI

Dalam satu dekade terakhir telah banyak skandal keuangan yang terjadi di dalam dunia akuntansi. Skandal keuangan ini berkaitan erat dengan perilaku tidak etis akuntan yang diakibatkan oleh buruknya pendidikan etika profesi akuntansi. Peneliti menangkap momentum ini untuk mengkaji bagaimana Pendidikan etika profesi akuntansi yang dipengaruhi oleh persepsi iklim etika kelembagaan serta persepsi sensitivitas etika terhadap persepsi penilaian etis oleh mahasiswa akuntansi dari Lembaga Pendidikan terakreditasi Association to Advance Collegiate Schools of Business (AACSB). Penelitian ini menggunakan skenario etika guna mengkaji perspektif responden dalam mematuhi standar etika profesi akuntansi. Hasil penelitian membuktikan bahwa persepsi responden mengenai sensitivitas etika dan iklim etika kelembagaan memiliki hubungan positif dan signifikan dengan penilaian etika akuntansi. Penelitian ini dapat memberikan kontribusi pada penelitian etika akuntansi dengan memberikan bukti empiris serta saran pemilihan variabel untuk mengukur persepsi siswa tentang sensitivitas etika, iklim etika kelembagaan, dan penilaian etika.

There have been numerous corporate crimes and financial scandals emerging from the past decade in the accounting world which associated with unethical behavior and closely related to ethics education. Researcher grasps this momentum to examine the level of an ethical judgment of accounting students from AACSB accredited educational institution in conjunction with students' perception of institutional ethical climate; student' perception level of ethical sensitivity; and the challenges of adhering to ethical standards by using several business ethics scenarios. Evidence was gathered by investigating eighty-one accounting students from the Indonesian AACSB accredited school of business. Researcher found that both students' perception of ethical sensitivity and institutional ethical climate are positively associated with students' ethical judgment. This study contributes to accounting ethics research by providing empirical evidence and suggestions for the variables selection to measure students' perception of ethical sensitivity, ethical climate, and ethical judgment

Kata Kunci : AACSB, ethics education, ethical sensitivity, ethical climate, multidimensional ethical scale, ethical judgment, ethical behaviour